<?xml version='1.0' encoding='utf-8'?>
<section article="gpu" article_name="Public Utilities" number="7-538" title_number="7" title_name="Gas, Electric, and Water Companies" subtitle_number="5" subtitle_name="Electric Industry Restructuring">
  <text>A transaction that involves the transfer and ownership of rate stabilization property and the receipt of rate stabilization charges are exempt from State and local income, sales, franchise, gross receipts, and other taxes or similar charges.</text>
</section>
